206871 ÷ 52 
Our goal is to divide 206871 by 52.

Let's proceed to step 1:
52 can be fit into 2 0 times, resulting in a remainder of 2.
The next digit of our result is 0. 
Result so far: 0.0
The remainder is 2 after subtracting 0 from 2.
Include the next digit (0) from the dividend after 2, then repeat: 20 / 52

Step 2:
When dividing 20 by 52, we get 0 with a remainder of 20.
Write down 0 as next digit of the result. 
Result so far: 0.0
If we take 0 away from 20, we end up with 20.
Bring next digit (6) of the dividend behind the 20 and repeat the process: 206 / 52

On to step 3:
If we divide 206 by 52, we get 3 and a remainder of 50.
The number 3 becomes the next digit in our result. 
Result so far: 3.0
If we subtract 156 from 206, we get 50.
Bring next digit (8) of the dividend behind the 50 and repeat the process: 508 / 52

Moving on to step 4:
When dividing 508 by 52, we get 9 with a remainder of 40.
The next digit of our result is 9. 
Result so far: 39.0
Deduct 468 from 508 and we're left with 40.
Take the next digit (7) from the dividend and append it to 40, then repeat: 407 / 52

Step 5:
If we divide 407 by 52, we get 7 and a remainder of 43.
Record the quotient 7 as the next digit in the result. 
Result so far: 397.0
If we take 364 away from 407, we end up with 43.
Include the next digit (1) from the dividend after 43, then repeat: 431 / 52

Moving on to step 6:
431 divided by 52 is 8 with a remainder of 15.
Record the quotient 8 as the next digit in the result. 
Result so far: 3978.0
If we subtract 416 from 431, we get 15.
Since there are no more digits in the dividend, we add a zero to the remainder making it 150, and continue the process.

Advancing to step 7:
52 goes into 150 2 times with a remainder of 46.
The number 2 becomes the next digit in our result. 
Result so far: 3978.2
Subtracting 104 from 150 leaves us with 46.
Since there are no more digits in the dividend, we add a zero to the remainder making it 460, and continue the process.

Going ahead to step 8:
460 divided by 52 is 8 with a remainder of 44.
The next digit of our result is 8. 
Result so far: 3978.28
Deduct 416 from 460 and we're left with 44.
Since there are no more digits in the dividend, we add a zero to the remainder making it 440, and continue the process.

Step 9:
If we divide 440 by 52, we get 8 and a remainder of 24.
Write down 8 as next digit of the result. 
Result so far: 3978.288
The remainder is 24 after subtracting 416 from 440.
Since there are no more digits in the dividend, we add a zero to the remainder making it 240, and continue the process.

After the division, we end up with 3978.288 and a remainder of 0.0024.